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https://www.irs.gov › individuals
CP288 tells you we accepted your election or treatment as a Qualified Subchapter S Trust QSST

https://www.irs.gov › pub › irs-wd
IS Section 1361 a 1 provides that the term S corporation means with respect to any taxable year a small

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https://aaronhall.com › use-of-qssts-in-closely-held-s-corporation-planning
Qualified Subchapter S Trusts QSSTs enable closely held S corporations to maintain their tax status while allowing trust ownership

https://www.law.cornell.edu › definitions › uscode.php
For purposes of this subsection

https://www.thetaxadviser.com › issues › dec › using-qssts
It is eligible to hold stock in an S corporation and under the S corporation rules it is treated as a Subpart E trust Sec

https://www.irs.gov › pub › irs-drop
To ESBT A trust is eligible to convert from a QSST to an ESBT if it meets the following requi ements 1 The trust meets all of the

https://darroweverett.com › business-succession...
Business succession planning and estate planning are often linked together particularly in the case of closely held

https://www.thinkadvisor.com › tax-facts
Access to the entire library of Tax Facts dating back to 2012 allowing you to look up the exact tax figures from prior